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All Journal Jurnal Ekonomi Pembangunan Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Pembaharuan Hukum Jurnal Pengabdian UntukMu NegeRI Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Veritas: Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafiiyah Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Hukum Jurisdictie Jurnal Ilmu Administrasi Negara Kajian Akuntansi
Syarif Fadillah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Perception of Tax Center Services as a Determinant of Satisfaction Destiana, Destiana; Jufri Yandes; Jasrial; Syarif Fadillah; Husna Puteri P; Syafiqoh Nurhayati; Dedy Juaniadi; Aji Fajar Suryo Antoro; Muhtarom; Dwi Rahmawati; Laras Ayu Andini; Ridha Azka Raga
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 11 No. 2 (2025): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, Indonesia
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v11i2.7061

Abstract

Tax revenue is the main source of state revenue and to achieve its growth, effective service is needed to increase taxpayer satisfaction. This study aims to provide the impact of Tax Center services on taxpayer satisfaction in the context of the Open University. Using a quantitative descriptive method, data were collected from 115 respondents consisting of lecturers and education staff through a structured questionnaire. The questionnaire measured five dimensions of service, namely physical evidence, transmission, responsiveness, assurance, and empathy, and overall with satisfaction analyzed using the SmartPLS 4.0 application. The results of the study indicate that although empathy has a significant effect on taxpayer satisfaction, other dimensions, namely physical evidence, income, responsiveness, and assurance, do not show a significant effect. Empathy, which includes attention to taxpayer needs, problem solving, and ease of service, is identified as the strongest determinant of satisfaction. This study underlines the importance of empathetic involvement by Tax Center officers in assisting taxpayers, especially in reporting SPT, which increases overall satisfaction. Conversely, other dimensions of impact that are not significant indicate the need for improvement in service delivery. This study concludes with recommendations to strengthen service quality in all dimensions to improve taxpayer satisfaction and compliance.
Minat Investasi Saham Mahasiswa PTJJ dalam Pasar Modal: Menelusuri Variabel dan Pengaruhnya Yandes, Jufri; Fadillah, Syarif; Ismulyaty, Sri; Destiana
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 1 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i1.5345

Abstract

This study explores the impact of investment knowledge and the use of online investment applications on equity investment interest among PTJJ students of Open University Bandar Lampung through questionnaire statements. In today's digital landscape, technology has opened up new avenues for the younger generation to invest more easily and flexibly. Implementation The study used a quantitative approach with primary data and a survey adopting an ordinalized and modified Likert scale, as well as multiple regression, it was found that investment knowledge significantly increased students' interest in the stock market. Online investment applications also contribute positively by providing a user-friendly and educative platform. This synergy between knowledge and technology strengthens students engagement in equity investment. This study recommends improving financial literacy and technology integration in investment education. Educational institutions are advised to enrich the curriculum with investment materials and organise relevant training. Collaboration with online investment application providers to organise seminars and training can also be an effective strategy to increase students investment interest. 
The Power of Tax Knowledge: Key Factors to Boost Tax Compliance Santosa, Agus; Rahman, Abdul; Fadillah, Syarif; Fadilla, Sarah
Jurnal Borneo Administrator Vol. 21 No. 2 (2025): Agustus 2025
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v21i2.1635

Abstract

Taxes are the primary source of state revenue in Indonesia today. The government has made various efforts to increase tax revenues. Unfortunately, Indonesia's tax compliance remains low, as evidenced by its relatively low tax ratio compared to other Asian countries. One intrinsic factor influencing tax compliance is tax morale, which is shaped by an individual's understanding of taxation and their perception of the tax system. This study examines whether a person's tax understanding affects their compliance. Using a quantitative approach and focusing on MSME actors in Cianjur Regency, the research reveals a positive and significant relationship between tax understanding and tax compliance. Notably, the study identifies three main factors that influence a person's understanding of taxes: knowledge of the importance of having role models in tax administration, awareness of the significance of transparency in tax management, and understanding of tax systems that are free from corruption. These findings are novel because they highlight the critical role ofcomprehensive tax education in fostering higher tax morale and compliance levels among MSMEs. This study contributes to the literature by offering insights into how improved understanding of taxation, supported by ethical and transparent practices, can lead to better tax compliance, particularly in the digital era.
Legal Framework for Optimizing Nazhir’s Role in Waqf Asset Management for Economic and Social Development Fauziah, Fauziah; Salamah, Ade; Lubis, Efridani; Intihani, Siti Nur; Fadillah, Syarif
Jurnal Pembaharuan Hukum Vol 12, No 2 (2025): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v12i2.47125

Abstract

Waqf is a recommended form of worship for Muslims because its rewards continue even after the donor (wakif) has passed away, as long as the donated assets provide ongoing benefits. In Indonesia, waqf is regulated by Law Number 41 of 2004, which emphasizes that waqf functions to realize economic potential for worship and public welfare. This highlights the importance of strengthening nadzir’s role and capacity in managing waqf assets productively. This research aims to examine nadzir’s role in managing waqf assets in Bekasi City and to identify strategies for optimizing their skills to support social and economic development. The study uses a combination of normative juridical methods, by analyzing laws and regulations, and empirical juridical methods, by collecting primary data through interviews with nadzir, wakif, the Indonesian Waqf Board (Badan Waqaf Indonesia/BWI), and the local community. The findings show that nadzir has a strategic but challenging role, as many lack adequate training and support from relevant institutions. Therefore, optimizing nadzir’s capacity through structured training and government-backed guidance is crucial. The study concludes by recommending sustainable skill development programs for nadzir to ensure waqf assets can truly contribute to community welfare.
Pertanggungjawaban Pidana Terhadap Pelaku Anak Tindak Pidana Terorisme (Studi Putusan Nomor: 31/ Pid.Sus-Anak/2019/Pn Jkt. Tim) Wicaksono, Nurdin; Fadillah, Syarif; Mawadi, Habloel
Jurnal Hukum Jurisdictie Vol 6 No 2 (2024): Telaah Penerapan Hukum Merespon Peluang Investasi
Publisher : Fakultas Hukum, Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/jhj.v6i2.197

Abstract

Anak merupakan amanah dan anugerah Tuhan Yang Maha Esa yang dalam dirinya melekat harkat dan martabat sebagai manusia seutuhnya. Selain itu, anak merupakan bagian dari generasi muda, sebagai salah satu potensi sumber daya manusia yang dan penerus cita-cita perjuangan bangsa dan negara di masa depan, mempunyai peran strategis dan mempunyai ciri dan sifat khusus, yang memerlukan pembinaan dan perlindungan dalam rangka menjamin pertumbuhan dan perkembangan fisik, mental, dan sosial secara utuh, serasi, selaras, dan seimbang. Dalam beberapa tahun terakhir, aksi terorisme melibatkan anakanak sebagai pelaku terorisme. Berdasarkan data Asian Muslim Action Network, Pada tahun 2015, tercatat 3.500 anak muda di negara barat direkrut ISIS melalui media sosial. Pada 2017, sebanyak 1.500 anak menjalani pelatihan militer di kamp pelatihan militer Negara Islam Irak dan Suriah (ISIS). Jaringan Internasional Hak Anak mengatakan, “anak-anak juga digunakan oleh Negara untuk operasi kontraterorisme, terutama sebagai mata-mata dan informan”. Kejahatan terorisme yang terjadi di Indonesia tidak hanya diperbuat oleh orang dewasa, namun banyak kasus yang dapat dijumpai juga telah melibatkan anak sebagai pelaku terorisme. Salah satu contoh kasus anak yang terlibat dalam tindak pidana kasus teroris 31/Pid.Sus.Anak/2019/PN Jkt.Tim, Tanggal 12 Desember 2019 Menyatakan Pelaku Anak Anonim telah terbukti secara sah dan meyakinkan bersalah melakukan Tindak Pidana Terorisme sebagaimana dalam dakwaan alternatif pertama melanggar Pasal 15 jo Pasal 7 Undang-Undang Republik Indonesia Nomor 5 Tahun 2018 tentang Perubahan Atas Undang-Undang Nomor 15 Tahun 2003 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 tahun 2002 Tentang Pemberantasan Tindak Pidana Terorisme Menjadi Undang-Undang, pelaku anak yang berusia 14 (empat belas) tahun Pelaku Anak Anonim dengan pidana penjara selama 2 (dua) Tahun dikurangi selama Pelaku Anak berada dalam tahanan, dengan perintah Pelaku Anak tetap ditahan, dengan memperoleh pembinaan di Lembaga Pembinaan Khusus Anak (LPKA).
Co-Authors Abdul Rahman Agus Santosa Aji Fajar Suryo Antoro Ami Pujiwati ARDIANSYAH, HENDRA Darmanto ' Dedy Juaniadi Dedy Juniadi Destiana Destiana Destiana, Destiana Dwi Rahmawati Dwiyani Hadiwidjaja, Rini Efridani Lubis Fadilla, Sarah Fauziah Fauziah Hosein, Zainal Husna Puteri P Husna Putri Pertiwi Intihani, Siti Nur Ismulyaty, Sri Jasrial Jufri Yandes Laras Ayu Andini Mansyur, Masyur Mawadi, Habloel muhtarom Nurhayati, Syafiqoh Nurwidiantmo, Nurwidiantmo Pratama, Fauzy Ridha Azka Raga Salamah, Ade Setiyono, Iwan Wicaksono, Nurdin Wiryanto Wiryanto